17-76,139.Limited liability company; annual report;
annual report fee; copies of applications of extension of time to file income
tax returns with secretary of state, confidentiality.
(a) Every limited liability company organized under the laws of this state
shall make an annual report in writing to the secretary of state, stating the
prescribed information concerning the limited liability company at the close of
business on the last day of its tax period next preceding the date of filing.
If the limited liability company's tax period is other than the calendar
year, it shall give notice of its different tax period in writing to the
secretary of state prior to December 31 of the year it commences the different
tax period. The annual report shall be filed at the time prescribed by law for
filing the limited liability company's annual Kansas income tax return. The
annual report shall be made on a form prescribed by the secretary of state. The
report shall contain the following information:
(1) The name of the limited liability company; and
(2) a list of the members owning at least 5% of the capital of the company,
with the post office address of each.
(b) Every foreign limited liability company shall make an annual report in
writing to the secretary of state, stating the prescribed information
concerning the limited liability company at the close of business on the last
day of its tax period next preceding the date of filing. If the limited
liability company's tax period is other than the calendar year, it shall
give notice in writing of its different tax period to the secretary of state
prior to December 31 of the year it commences the different tax period. The
annual report shall be filed at the time prescribed by law for filing the
limited liability company’s annual Kansas income tax return. The
annual report shall be made on a form prescribed by the secretary of state. The
report shall contain the name of the limited liability company.
(c) The annual report required by this section shall be dated, signed
by a member of
the limited liability company under penalty of perjury and forwarded to
the secretary of state. At the
time of filing the report, the limited liability company shall pay to the
secretary of state an annual report fee in an amount
equal to $40.
(d) The provisions of K.S.A. 17-7509, and amendments thereto, relating to
penalties for failure of a corporation to file an annual report or pay the
required annual report fee, and the provisions of
subsection (a) of K.S.A. 17-7510 and amendments thereto, relating to penalties
for failure of a corporation to file an annual report or pay the required
annual report fee, shall be applicable to the articles
of organization of any domestic limited liability company or to the authority
of any foreign limited liability company which fails to file its annual report
or pay the annual report fee within 90 days of the time
prescribed in this section for filing and paying the same. Whenever the
articles of organization of a domestic limited liability company or the
authority of any foreign limited liability company are forfeited for failure to
file an annual report or to pay the required annual
report fee, the domestic limited liability company or the authority of a
foreign limited liability company may be reinstated by filing a certificate of
reinstatement, in the manner and form to be prescribed by the secretary of
state and paying to the secretary of state all fees, including any penalties
thereon, due to the state. The fee for filing a certificate of reinstatement
shall be the same as that prescribed by K.S.A. 17-7506, and amendments thereto,
for filing a certificate of
reinstatement of a
corporation's articles of incorporation.
(e) When reinstatement is effective, it relates back to and takes effect as
of the effective date of the forfeiture and the company may resume its business
as if the forfeiture had never occurred.
(f) No limited liability company shall be required to file its first annual
report under this act, or pay any annual report fee
required to accompany such report, unless such limited liability company has
filed its articles of organization or application for authority at least six
months prior to the last day of its tax period.
(g) All copies of applications for extension of the time for filing
income tax returns submitted to the secretary of state pursuant to law shall be
maintained by the secretary of state in a
confidential file and shall not be disclosed to any person except as authorized
pursuant to the provisions of K.S.A. 79-3234, and amendments thereto, a proper
judicial order, or subsection (h). All copies of such applications shall be
preserved for one year and thereafter until the secretary of state orders that
they be destroyed.
(h) A copy of such application shall be open to inspection by or disclosure
to any person who was a member of such limited liability company during any
part of the period covered by the extension.
History: L. 1999, ch. 119, § 78;
L. 2000, ch. 172, § 4;
L. 2002, ch. 185, § 44;
L. 2004, ch. 171, § 29;
L. 2005, ch. 157, § 20;
L. 2007, ch. 81, § 10; July 1.
17-76,139.Limited liability company; annual report;
annual report fee; copies of applications of extension of time to file income
tax returns with secretary of state, confidentiality.
(a) Every limited liability company organized under the laws of this state
shall make an annual report in writing to the secretary of state, stating the
prescribed information concerning the limited liability company at the close of
business on the last day of its tax period next preceding the date of filing.
If the limited liability company's tax period is other than the calendar
year, it shall give notice of its different tax period in writing to the
secretary of state prior to December 31 of the year it commences the different
tax period. The annual report shall be filed at the time prescribed by law for
filing the limited liability company's annual Kansas income tax return. The
annual report shall be made on a form prescribed by the secretary of state. The
report shall contain the following information:
(1) The name of the limited liability company; and
(2) a list of the members owning at least 5% of the capital of the company,
with the post office address of each.
(b) Every foreign limited liability company shall make an annual report in
writing to the secretary of state, stating the prescribed information
concerning the limited liability company at the close of business on the last
day of its tax period next preceding the date of filing. If the limited
liability company's tax period is other than the calendar year, it shall
give notice in writing of its different tax period to the secretary of state
prior to December 31 of the year it commences the different tax period. The
annual report shall be filed at the time prescribed by law for filing the
limited liability company’s annual Kansas income tax return. The
annual report shall be made on a form prescribed by the secretary of state. The
report shall contain the name of the limited liability company.
(c) The annual report required by this section shall be dated, signed
by a member of
the limited liability company under penalty of perjury and forwarded to
the secretary of state. At the
time of filing the report, the limited liability company shall pay to the
secretary of state an annual report fee in an amount
equal to $40.
(d) The provisions of K.S.A. 17-7509, and amendments thereto, relating to
penalties for failure of a corporation to file an annual report or pay the
required annual report fee, and the provisions of
subsection (a) of K.S.A. 17-7510 and amendments thereto, relating to penalties
for failure of a corporation to file an annual report or pay the required
annual report fee, shall be applicable to the articles
of organization of any domestic limited liability company or to the authority
of any foreign limited liability company which fails to file its annual report
or pay the annual report fee within 90 days of the time
prescribed in this section for filing and paying the same. Whenever the
articles of organization of a domestic limited liability company or the
authority of any foreign limited liability company are forfeited for failure to
file an annual report or to pay the required annual
report fee, the domestic limited liability company or the authority of a
foreign limited liability company may be reinstated by filing a certificate of
reinstatement, in the manner and form to be prescribed by the secretary of
state and paying to the secretary of state all fees, including any penalties
thereon, due to the state. The fee for filing a certificate of reinstatement
shall be the same as that prescribed by K.S.A. 17-7506, and amendments thereto,
for filing a certificate of
reinstatement of a
corporation's articles of incorporation.
(e) When reinstatement is effective, it relates back to and takes effect as
of the effective date of the forfeiture and the company may resume its business
as if the forfeiture had never occurred.
(f) No limited liability company shall be required to file its first annual
report under this act, or pay any annual report fee
required to accompany such report, unless such limited liability company has
filed its articles of organization or application for authority at least six
months prior to the last day of its tax period.
(g) All copies of applications for extension of the time for filing
income tax returns submitted to the secretary of state pursuant to law shall be
maintained by the secretary of state in a
confidential file and shall not be disclosed to any person except as authorized
pursuant to the provisions of K.S.A. 79-3234, and amendments thereto, a proper
judicial order, or subsection (h). All copies of such applications shall be
preserved for one year and thereafter until the secretary of state orders that
they be destroyed.
(h) A copy of such application shall be open to inspection by or disclosure
to any person who was a member of such limited liability company during any
part of the period covered by the extension.
History: L. 1999, ch. 119, § 78;
L. 2000, ch. 172, § 4;
L. 2002, ch. 185, § 44;
L. 2004, ch. 171, § 29;
L. 2005, ch. 157, § 20;
L. 2007, ch. 81, § 10; July 1.
17-76,139.Limited liability company; annual report;
annual report fee; copies of applications of extension of time to file income
tax returns with secretary of state, confidentiality.
(a) Every limited liability company organized under the laws of this state
shall make an annual report in writing to the secretary of state, stating the
prescribed information concerning the limited liability company at the close of
business on the last day of its tax period next preceding the date of filing.
If the limited liability company's tax period is other than the calendar
year, it shall give notice of its different tax period in writing to the
secretary of state prior to December 31 of the year it commences the different
tax period. The annual report shall be filed at the time prescribed by law for
filing the limited liability company's annual Kansas income tax return. The
annual report shall be made on a form prescribed by the secretary of state. The
report shall contain the following information:
(1) The name of the limited liability company; and
(2) a list of the members owning at least 5% of the capital of the company,
with the post office address of each.
(b) Every foreign limited liability company shall make an annual report in
writing to the secretary of state, stating the prescribed information
concerning the limited liability company at the close of business on the last
day of its tax period next preceding the date of filing. If the limited
liability company's tax period is other than the calendar year, it shall
give notice in writing of its different tax period to the secretary of state
prior to December 31 of the year it commences the different tax period. The
annual report shall be filed at the time prescribed by law for filing the
limited liability company’s annual Kansas income tax return. The
annual report shall be made on a form prescribed by the secretary of state. The
report shall contain the name of the limited liability company.
(c) The annual report required by this section shall be dated, signed
by a member of
the limited liability company under penalty of perjury and forwarded to
the secretary of state. At the
time of filing the report, the limited liability company shall pay to the
secretary of state an annual report fee in an amount
equal to $40.
(d) The provisions of K.S.A. 17-7509, and amendments thereto, relating to
penalties for failure of a corporation to file an annual report or pay the
required annual report fee, and the provisions of
subsection (a) of K.S.A. 17-7510 and amendments thereto, relating to penalties
for failure of a corporation to file an annual report or pay the required
annual report fee, shall be applicable to the articles
of organization of any domestic limited liability company or to the authority
of any foreign limited liability company which fails to file its annual report
or pay the annual report fee within 90 days of the time
prescribed in this section for filing and paying the same. Whenever the
articles of organization of a domestic limited liability company or the
authority of any foreign limited liability company are forfeited for failure to
file an annual report or to pay the required annual
report fee, the domestic limited liability company or the authority of a
foreign limited liability company may be reinstated by filing a certificate of
reinstatement, in the manner and form to be prescribed by the secretary of
state and paying to the secretary of state all fees, including any penalties
thereon, due to the state. The fee for filing a certificate of reinstatement
shall be the same as that prescribed by K.S.A. 17-7506, and amendments thereto,
for filing a certificate of
reinstatement of a
corporation's articles of incorporation.
(e) When reinstatement is effective, it relates back to and takes effect as
of the effective date of the forfeiture and the company may resume its business
as if the forfeiture had never occurred.
(f) No limited liability company shall be required to file its first annual
report under this act, or pay any annual report fee
required to accompany such report, unless such limited liability company has
filed its articles of organization or application for authority at least six
months prior to the last day of its tax period.
(g) All copies of applications for extension of the time for filing
income tax returns submitted to the secretary of state pursuant to law shall be
maintained by the secretary of state in a
confidential file and shall not be disclosed to any person except as authorized
pursuant to the provisions of K.S.A. 79-3234, and amendments thereto, a proper
judicial order, or subsection (h). All copies of such applications shall be
preserved for one year and thereafter until the secretary of state orders that
they be destroyed.
(h) A copy of such application shall be open to inspection by or disclosure
to any person who was a member of such limited liability company during any
part of the period covered by the extension.
History: L. 1999, ch. 119, § 78;
L. 2000, ch. 172, § 4;
L. 2002, ch. 185, § 44;
L. 2004, ch. 171, § 29;
L. 2005, ch. 157, § 20;
L. 2007, ch. 81, § 10; July 1.